商业企业属于小规模纳税人的,其适用的征收率为( )。A.2% B.3% C.4%

题型:单项选择题

问题:

商业企业属于小规模纳税人的,其适用的征收率为( )。

A.2%

B.3%

C.4%

D.5%

考点:中级财政税收经济师中级财政税收专业知识
题型:单项选择题

阅读理解

      Tom saw an advertisement in a newspaper for a beautiful, modern bicycle which cost $60, so he went to the shop which had put the advertisement in and asked to see one of their nice bicycles. The

shopkeeper was very happy to show one to Tom. He examined (检查) it carefully and then turned to the  shopkeeper, saying, “There isn’t a lamp on this bicycle, but there was one on the bicycle in your

advertisement.”  

      “Yes, Sir,” answered the shopkeeper, “but the lamp isn’t included in the price of the bicycle. It’s an

extra.”  

      “Not included in the price of the bicycle!” Tom said angrily. “But that’s not honest. If the lamp’s in

the advertisement, it should have been included in the price you gave there.”  

     “Well, Sir,” answered the shopkeeper calmly, “there’s also a girl on the bicycle in our advertisement, but we don’t supply (提供) one of them with the bicycle, either.”

1. The story most probably took place in ________.

A. Italy      

B. China  

C. America  

D. Britain

2. The shopkeeper was very happy to show a bike to Tom because ________.  

A. Tom was the first customer who came to buy the bike.  

B. Tom examined the bike carefully

C. another bike was wonderful.  

D. he hoped Tom would buy one.

3. What do you think would probably be the result?  

A. Tom left the shop angrily without buying a bicycle.  

B. Tom bought the lamp as well as the bicycle.  

C. Tom bought the bicycle only without a lamp.   

D. Tom kept quarrelling with the shopkeeper.

题型:单项选择题

缺词填空。

      先通读下面的短文,掌握其大意,然后根据短文内容和所给首字母,在空格内填入一个适当的词,

使短文意思完整。所填单词必须完整写出。

     Advertisements are an important p__________(1) of our lives. We are so u___________(2) to them that

we don't even r_____________(3) how many we see and hear in a day. I did some r________ (4) on

advertisements. There are two main types of advertisements---commercial (商业) advertisements and public

service advertisements (PSAs). A commercial advertisement is one which someone has p_________(5) for to

promote (推销) a product or service. PSAs are often placed for f____________(6). They p__________ (7)

information with attractive images and creative language, but they are made to serve the public. PSAs are meant

to teach us and help us l (8)better lives. Since 1996, a number of PSAs have a______________(9) around

China. You have probably seen or heard some of them yourself, l__________ (10) ' Yes to life, no to drugs

(毒品)' and 'Knowledge changes life.' These ads d__________ (11) with social problems. There are also PSAs

about public service project, such as ' Project Hope - schooling every child.' All the ads are helpful, and you

can often learn a lot by f__________ (12) the advice they give.

题型:单项选择题

2岁耕牛,腹泻2月余,食欲减少,反刍异常,逐渐消瘦,被毛粗乱,无光泽易脱落,行走缓慢,耕作无力,黏膜苍白,肝脏浊音区扩大,体温正常,经使用抗菌消炎药、助消化药和左咪唑等药物治疗无效对该牛病的进一步诊断最好()

A.采集粪便进行寄生虫检查

B.抽取血液进行寄生虫检查

C.宰杀后剖检检查有无寄生虫

D.血液涂片镜检

E.采集尿液进行寄生虫检查

题型:单项选择题

某企业对山东省人民政府对其不予许可的决定不服,应向哪一机构申请复议( )。

A.山东省人民政府

B.山东省人大

C.国务院

D.全国人大常委会

题型:单项选择题

扬雄指责汉武帝“游观侈糜,穷妙极丽”的作品是()

A.《羽猎赋》

B.《甘泉赋》

C.《长杨赋》

D.《逐贫赋》

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